Thesis (MScEng)--Stellenbosch University, 2011. / ENGLISH ABSTRACT: RoboCup promotes research in robotics and multi-robot systems (MRS). The RoboCup Small Size League (SSL), in particular, offers an entry level opportunity to take part in this field of study. This thesis presents a starting phase for research in robotics and MRS at Stellenbosch University. It includes the full documentation of the mechanical, electronic and software design of an omni-directional soccer robot for RoboCup SSL. The robot is also meant to operate as a hardware and software development platform for research in MRS. The platform was therefore designed with high-level programming language compatibility, a wide range of connectivity, and modularity in mind. The robot uses a single board computer (SBC) running a Linux operating system to accomplish these objectives. Moreover, a driver class library was written in C++ as a software application interface (API) for future development on the robot platform. The robot was also developed with a particular focus on a distributed control architecture. "Player" was implemented as the middleware, which can be used for communication between multiple robots in a distributed environment. Additionally, three tests were performed to demonstrate the functionality of the prototype: a PI speed control test, a direction accuracy test and a static communication test using the middleware. Recommendations for possible future work are also given. / AFRIKAANSE OPSOMMING: RoboCup bevorder navorsing in robotika en multi-robot-stelsels (MRS). Die RoboCup Klein Liga (KL) bied in die besonder die geleentheid om op intreevlak navorsing te doen in hierdie veld. Hierdie tesis verteenwoordig die eerste fase van navorsing in robotika en MRS by Stellenbosch Universiteit. Dit sluit die volledige dokumentasie van die meganiese, elektroniese en sagteware-ontwerp van ’n omnidireksionele sokker-robot vir die KL in. Die robot is ook veronderstel om te dien as ’n hardeware- en sagteware-ontwikkelingsplatform vir navorsing in MRS. Die platform is dus ontwerp met ’n verskeidenheid van uitbreingsmoontlikhede en modulariteit in gedagte asook die moontlikheid om gebruik te maak van ’n hoë-vlak programmeertaal. Om hierdie doelwitte te bereik, maak die robot gebruik van ’n enkel-bord-rekenaar met ’n Linux bedryfstelsel. Verder was ’n sagteware drywer in C++ geskryf om te dien as ’n sagteware-koppelvlak vir toekomstige ontwikkeling op die robot platform. Die robot is ook ontwikkel met die besondere fokus op ’n gedesentraliseerde beheerstels. Player was geïmplementeer as die middelware, wat gebruik kan word vir kommunikasie tussen verskeie robotte in ’n gedesentralliseerde beheerstelsel. Daar is drie toetse uitgevoer om die funksionaliteit van die prototipe te demonstreer, ’n PI spoed beheer toets, ’n rigting akkuraatheidstoets en ’n statiese kommunikasie toets deur van die middelware gebruik te maak. Aanbevelings vir moontlike toekomstige werk word ook verskaf.

Thesis (MScEng)--Stellenbosch University, 2013. / ENGLISH ABSTRACT: This thesis describes the development of a distributed control system for SSL soccer robots. The project continues on work done to develop a robotics research platform at Stellenbosch University. The wireless communication system is implemented using Player middleware. This enables high level programming of the robot drivers and communication clients, resulting in an easily modifiable system. The system is developed to be used as either a centralised or decentralised control system. The software of the robot’s motor controller unit is updated to ensure optimal movement. Slippage of the robot’s wheels restricts the robot’s movement capabilities. Trajectory tracking software is developed to ensure that the robot follows the desired trajectory while operating within its physical limits. The distributed control architecture reduces the robots dependency on the wireless network and the off-field computer. The robots are given some autonomy by integrating the navigation and control on the robot self. Kalman filters are designed to estimate the robots translational and rotational velocities. The Kalman filters fuse vision data from an overhead vision system with inertial measurements of an on-board IMU. This ensures reliable and accurate position, orientation and velocity information on the robot. Test results show an improvement in the controller performance as a result of the proposed system. / AFRIKAANSE OPSOMMING: Hierdie tesis beskryf die ontwikkeling van ’n verspreidebeheerstelsel vir SSL sokker robotte. Die projek gaan voort op vorige werk wat gedoen is om ’n robotika navorsingsplatform aan die Universiteit van Stellenbosch te ontwikkel. Die kommunikasiestelsel is geïmplementeer met behulp van Player middelware. Dit stel die robotbeheerders en kommunikasiekliënte in staat om in hoë vlak tale geprogrameer te word. Dit lei tot ’n maklik veranderbare stelsel. Die stelsel is so ontwikkel dat dit gebruik kan word as óf ’n gesentraliseerde of verspreidebeheerstelsel. Die sagteware van die motorbeheer eenheid is opgedateer om optimale robot beweging te verseker. As die robot se wiele gly beperk dit die robot se bewegingsvermoëns. Trajekvolgings sagteware is ontwikkel om te verseker dat die robot die gewenste pad volg, terwyl dit binne sy fisiese operasionele grense bly. Die verspreibeheerargitektuur verminder die robot se afhanklikheid op die kommunikasienetwerk en die sentrale rekenaar. Die robot is ’n mate van outonomie gegee deur die integrasie van die navigasie en beheer op die robot self te doen. Kalman filters is ontwerp om die robot se translasie en rotasie snelhede te beraam. Die Kalman filters kombineer visuele data van ’n oorhoofse visiestelsel met inertia metings van ’n IMU op die robot. Dit verseker betroubare en akkurate posisie, oriëntasie en snelheids inligting. Toetsresultate toon ’n verbetering in die beheervermoë as ’n gevolg van die voorgestelde stelsel.

Thesis (MEng)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: The RoboCup offers a research platform to advance robotics and multi-robot cooperation in dynamic environments. This project builds on work previously done to develop a research platform for multi-robot cooperation at Stellenbosch University. This thesis describes the development of an active ball handling system for a robot in the RoboCup Small Size League (SSL). This was achieved by building on the work done in the previous projects. The hardware for the kicker and dribbler mechanisms on the robot were implemented and tested to characterise their capabilities. The kicker was characterised to control the speed at which a ball is kicked and the dribbler for optimal control over a ball. More accurate movement was required and the Proportional Integral and Derivative (PID) controllers for translational and rotational movement on the robot were improved. The test results show an improvement in straight line trajectory tracking when compared to those of the previous controllers. Dribble control sensors were implemented on the robot for successful dribbling by the robot. This resulted in a significant improvement to the dribbling ability of the robot when these sensors are used. This dribbling ability was compared to the dribbling ability of the robot when no feedback was received from the sensors. Lastly a proposed curved trajectory tracking algorithm was tested by combining translational and rotational movement of the robot. This algorithm showed the capabilities of the robot to follow a curved trajectory with the improved translational and rotational controllers. / AFRIKAANSE OPSOMMING: Die RoboCup bied ’n navorsingsplatvorm om robotika en multi-robot samewerking in ’n dinamiese omgewing te bevorder. Hierdie projek bou voort op werk wat reeds gedoen is om ’n navorsingsplatvorm vir multi-robot samewerking aan die Universiteit van Stellenbosch te ontwikkel. Hierdie tesis beskryf die ontwikkeling van ’n aktiewe balhanteringsstelsel vir ’n robot in die RoboCup Klein Liga (KL). Dit is bereik deur voort te bou op die werk wat in vorige projekte gedoen is. Die hardeware vir die skopper- en dribbelmeganismes is geïmplementeer en getoets om hulle vermoëns te karakteriseer. Die skopper is gekenmerk deur die spoed waarteen ’n bal geskop word en die dribbler vir optimale beheer oor ’n bal. Meer akkurate beweging was nodig en die PID-beheerders vir translasie- en rotasiebeweging in die robot is verbeter. Die resultate van die toetse toon ’n verbetering in reguitlynbeweging in vergelyking met dié van die vorige beheerders. Dribbelbeheersensors is in die robot geïmplementeer vir suksesvolle dribbelbeweging deur die robot. Gevolglik is daar ’n aansienlike verbetering in die dribbelvermoë van die robot wanneer hierdie sensors gebruik word. Hierdie dribbelvermoë is vergelyk met die dribbelvermoë wanneer die robot geen terugvoer van die sensors ontvang nie. Laastens is ’n voorgestelde algoritme vir die robot om ’n geboë trajek te volg, getoets. Dit is bereik deur die translasie- en die rotasiebeweging van die robot te kombineer. Hierdie algoritme het die vermoë van die robot om ’n geboë baan te laat volg deur gebruik te maak van die verbeterde translasie- en rotasiebeheerders.

A presente tese visa a construir um princípio cujo conteúdo normativo e eficácia viabilizem a concretização, de forma ótima, das finalidades idealizadas na Constituição Federal de 1988, no que diz respeito às microempresas e empresas de pequeno porte, reunidas na expressão “empresas de porte reduzido”. A partir da relevância que essas empresas detêm ao redor do mundo destaca-se o caso do Brasil, em que há dois princípios constitucionais positivados (inciso IX do art. 170 e art. 179) que lhes atribuem um tratamento diferenciado e favorecido, de modo a incentivá-las. Todavia, os referidos princípios, isoladamente considerados, não têm o condão de transmitir todo o conteúdo normativo necessário para otimizar o atendimento às finalidades constitucionais, a partir de uma perspectiva tributária. Como decorrência mostra-se necessária a construção de uma norma jurídica, até então não vislumbrada pela doutrina, a qual contemple a mais ampla extensão da proteção às empresas de porte reduzido. A partir disso, e interpretando os referidos dispositivos constitucionais, é construída a norma com natureza de princípio, chamada de princípio da atenuação tributária das empresas de porte reduzido. Em relação ao conteúdo normativo desse princípio é defendido o seu caráter bidimensional, de modo a produzir efeitos não apenas perante a empresa como contribuinte (primeira dimensão), mas também perante seus titulares, sócios e administradores como responsáveis tributários (segunda dimensão). Com isso o princípio em tela acaba por ter eficácia também em duas dimensões, atingindo a relação da Fazenda Pública com o contribuinte e também com os terceiros responsáveis tributários. Como consequência, em sua primeira dimensão o princípio pode produzir uma redução da carga tributária das empresas de porte reduzido, e reduzir a quantidade e complexidade das obrigações tributárias acessórias que lhe são impostas, devendo a concretização desse desiderato se dar por lei complementar (art. 146 da CF/88). Além disso, não pode o Poder Legislativo elaborar norma que atribua carga tributária maior para as empresas de porte reduzido, em comparação com as demais empresas; ou obrigações tributárias acessórias em quantidade e complexidade maior para as empresas de porte reduzido, em comparação com as demais empresas. No que concerne à segunda dimensão o princípio em questão impõe limites ao Poder Legislativo para que não elabore normas de responsabilidade tributária de terceiros mais gravosas do que as normas gerais do Código Tributário Nacional. Além disso, fica o Poder Legislativo também impedido de elaborar normas de responsabilidade tributária de terceiros baseadas em presunções, em função do excessivo ônus imposto aos micro e pequenos empreendedores para afastamento do fato presumido. Ainda, o princípio em questão impõe limites ao Poder Judiciário, que não pode aplicar normas de responsabilidade tributária mais gravosas do que aquelas fixadas no CTN. E, por fim, o princípio em tela também impede que o Poder Judiciário atribua responsabilidade tributária a titulares, sócios e administradores de empresas de porte reduzido com base em presunções, enfatizando-se a inaplicabilidade da Súmula nº 435 do STJ. / The purpose of this thesis is to develop a principle which normative content and effectiveness make it possible to optimally achieve the goals envisaged in the Federal Constitution of 1988, in the case of micro-enterprises and small enterprises, named as “small size enterprises”. From the relevance of these companies around the world stands out in the case of Brazil, in which there are two written constitutional principles (section IX of article 170 and article 179) that give those companies a differentiated and favored treatment, in order to incite them. However, these principles, considered separately, do not have the power to transmit all the normative content that is necessary to optimize the attention for the constitutional purposes, from a tax perspective. As a result, it is necessary to develop a legal norm, hitherto not envisaged by the doctrine, which contemplates the broadest scope of protection for small size enterprises. From this, and interpreting the mentioned constitutional provisions, the norm is developed with the normative nature of principle, named as principle of tax relief for small size enterprises. With regard to the normative content of this principle, its two-dimensional nature is defended, so as to produce effects not only on the company as a taxpayer (first dimension), but also on its owners, partners and administrators as tax responsibles (second dimension). With this, the principle on the screen turns out to be effective also in two dimensions, reaching the relation of the Public Treasury with the taxpayer and also with the third party tax responsible. As a consequence, in its first dimension the principle can produce a reduction in the tax burden of small companies, and reduce the quantity and complexity of ancillary tax obligations imposed on it, considering that the accomplishment of this goal should be given by a complementary statute (article 146 of the Constitution). In addition, the Legislative Branch cannot elaborate a norm that assigns a higher tax burden to small companies compared to other companies; or ancillary tax obligations in a larger quantity and complexity for smaller companies compared to other companies. With regard to the second dimension, the principle in question imposes limits on the Legislature so that it does not elaborate norms of third-party tax liability that are more burdensome than the general rules of the National Tax Code. In addition, the Legislature is also prevented from elaborating norms of third-party tax liability based on presumptions, due to the excessive burden imposed on micro and small entrepreneurs to move away from the presumed facts. Moreover, the principle in question imposes limits on the Judiciary, which cannot apply tax liability rules that are more burdensome than those established in the National Tax Code. Finally, the mentioned principle also prevents the Judiciary from assigning tax liability to holders of smaller companies, members and managers based on presumptions, emphasizing the inapplicability of Superior Court Order 435.

Submitted by Marilene Donadel (marilene.donadel@unioeste.br) on 2017-08-23T18:59:05Z No. of bitstreams: 1 Diuslene R da Silva 2017.pdf: 3911235 bytes, checksum: f986cbf25381357ac3ae11c3812e45b6 (MD5) / Made available in DSpace on 2017-08-23T18:59:05Z (GMT). No. of bitstreams: 1 Diuslene R da Silva 2017.pdf: 3911235 bytes, checksum: f986cbf25381357ac3ae11c3812e45b6 (MD5) Previous issue date: 2017-06-20 / This is a field research and it is characterized as a social analytical research, whose technical procedures are supported by qualitative research. It aims at identifying and analyzing how deaths and injuries caused by traffic accidents involve the renewal of the youth workforce in the cities of Cascavel, Cafelândia, Toledo, Marechal Cândido Rondon, and Palotina, mainly due to the consequences of traffic violence involving and victimizing young people between the ages of 18 and 29, from January, 2012 to December, 2014. The five cities together have a fleet of more than 350,000 vehicles, with an average increase of 20.97% of the fleet in the last five years. The research used intentional stratified sampling that came from two sources: SYSBM – RGO from the 4th Groupement of Firefighters of the city of Cascavel, which records all occurrences of accidents with victims of the five cities surveyed; and the Data Bank of the 10th and 20th Regional Health, which have a database of all injured people of the five cities assisted by the Unified Health System. The data were collected after the approval of the research by the Research Ethics Committee of the State University of Western Paraná, in the second semester of 2016. For data analysis, the interpretative analysis was used, whose main categories of interpretation came from the built theoretical framework, which is articulated by the multidisciplinary concepts of environmental health. The results showed the similarity of the numbers of accidents, deaths and injuries recorded in medium- and small-size cities with those seen in larger urban centers. There was a predominance of motorcycle accidents, with prevalence of male victims. The number of injured people is much higher than the number of deaths and, in the medium and long term, it can influence the development projects of cities and, consequently, of the region. It was also observed that, in the region, punitive measures produce results of reduction in the numbers of occurrences. It was found that only a multidisciplinary intervention through education can modify the reality of numbers, by incorporating traffic as one of the dimensions of contemporary social life. / Trata-se de uma pesquisa de campo e se caracteriza uma pesquisa social analítica, cujos procedimentos técnicos se respaldam na pesquisa qualitativa. O objetivo é identificar e analisar de que forma as mortes e lesões causadas por acidentes de trânsito implicam na renovação da força de trabalho de jovens nas cidades de Cascavel, Cafelândia, Toledo, Marechal Cândido Rondon e Palotina, sobretudo, em razão de consequências decorrentes da violência no trânsito que envolve e vitimiza jovens entre 18 e 29 anos, no período de janeiro de 2012 a dezembro de 2014. As cinco cidades juntas somam uma frota superior a 350.000 veículos, com uma média de aumento anual nos últimos cinco anos de 20,97% da frota. A amostra da pesquisa foi intencional estratificada e partiu de duas fontes: SYSBM – RGO do 4º Grupamento de Bombeiros da cidade de Cascavel, que registra todas as ocorrências de acidentes com vítimas das cinco cidades pesquisadas, e o Banco de dados da 10ª e 20ª Regionais de Saúde, que dispõem de Banco de dados de todos os atendimentos a acidentados das cinco cidades pelo Sistema Único de Saúde. Os dados foram coletados após a aprovação da pesquisa pelo Comitê de Ética em pesquisa da Universidade Estadual do Oeste do Paraná, no segundo semestre do ano de 2016. Para a análise dos dados foi utilizada a análise interpretativa, cujas principais categorias de interpretação partiram do referencial teórico construído, que se articula pelos conceitos multidisciplinares da saúde ambiental. Os resultados alcançados apontaram a semelhança dos números de acidentes, óbitos e lesões registrados nas cidades de médio e pequeno porte com aqueles verificados nos centros urbanos maiores. Verificou-se a predominância dos acidentes com motocicletas, prevalecendo as vítimas do sexo masculino. O número de lesionados é muito superior ao número de óbitos e, no médio e longo prazo, pode influenciar os projetos de desenvolvimento das cidades e, consequentemente, da região. Evidenciou-se também que, na região, as medidas punitivas produzem resultados de redução nos números de ocorrências. Constatou-se que somente uma intervenção multidisciplinar pela via da educação, de forma a incorporar o trânsito como uma das dimensões da vida social contemporânea pode modificar a realidade dos números.

The research presented in this thesis examines a lithic assemblage from the multi-component habitation site Gorelyi Les in the Belaia river valley, Cis-Baikal region, Siberia. The distinctive traits of this collection are the relatively small size of the lithic assemblage and the large proportion of debitage. The chosen methodological framework for this research concentrates on obtaining maximum information from the available materials through application of typological, technological, use-wear, and spatial analyses. The results suggest that there were differences in the organization of the technological process of lithic tool manufacture during the Early Neolithic and Late Neolithic. During the Early Neolithic, lithic tool manufacture and use were rather intensive and diversified, while during the Late Neolithic, tool manufacture and use were limited to a narrower range of technological operations and functions.

No description available.

This thesis aims to find out the job satisfaction level in large and small enterprises by founding on Locke&rsquo / s model and to compare job satisfaction levels. Although, Locke&rsquo / s job satisfaction model includes many dimensions, it is lack of some variables, which are very important for sociology. In order to fill this gap, demographical information and status in the work place have ben added within variables. Consequently, job satisfaction levels of workers who work in large and small size enterprises in different status (white collar, blue collar) and who comes from different demographical structures have been determined / additionally, their expectations from work and their point of views about the work have been tried to understand. In order to reach these findings, a field research, which took approximately 10 months, has been conducted in a large and a small enterprise. Field research has been conducted by applying questionnaire for 64 questions to 85 people. However, some of important information about the work place has been found as consequence of depth interviews done with respondents. While social rights in large enterprises and image of the enterprise effect the job satisfaction positively, in small enterprises social environment and behavior to the workers are important. To get homogeneous answers are easy in large enterprises / because, changes like promotion, increase of salaries are done within a system and formal / which is permanent is not people but the works. However, answers and results are heterogeneous in small enterprises because works are done within informal relations by attaching to people. Whatever the size of the enterprise, as qualifications of the work and educational level increase, as expectations increase and to get satisfaction from the work becomes difficult. On the other hand, most difficult part of conducting this research in Turkey is that workers pay attention to the workplaces where they can get their total salary at right time and where they feel secure, instead of job satisfaction and most of time they think that get satisfaction from work is luxury. Field research was not only of help to this research, but also provide workers who participated to the research to think about their job satisfactions.

Depuis les années 60, l'Amérique Latine avait accueilli les suggestions des organismes économiques internationaux (OEIs) sur la façon de réussir le développement. Dans les années 70, les Nations Unies ont suggéré la politique où les pays pourraient définir indépendamment leur propre politique nationale et internationale pour atteindre leur développement. Cela n'a pas fonctionné en raison de l'interdépendance croissante (de quoi ?); donc, dans la deuxième moitié des années 80, le Consensus de Washington a remplacé cette politique. Le Consensus de Washington disait que, la globalisation favorise le multilatéralisme dans la mesure où un pays ne peut pas prendre unilatéralement des décisions qui affecteront d'autres pays. Et même que cela paraît-t il vraisemblable, il signifierait que le libre-échange doit régner en maître et au-dessus des actions des Etats, éliminant tout entrave aux échanges et aux investissements à l'étranger. Selon la Commission des Nations Unies pour le Commerce et le Développement (CNUCED), « la production internationale est devenue la caractéristique structurale centrale de l'économie mondiale ». Une plus grande liberté de commerce et une large ouverture aux mouvements de capitaux, pourrai mener les nations sous-développés à la croissance économique comparable à celle des pays riches. En conséquence, beaucoup de pays latino-américains qui avaient rejoint entretemps le néolibéralisme proposé par le Consensus de Washington en 1989, ont ainsi mise en place des mesures visant à réduire les entraves au commerce : ils ont ouvert leurs marchés aux capitaux étrangers et suivi plusieurs des indications des OEIs ; le but étant le développement par l'internationalisation. Des économies nationales rejoignent ainsi un réseau du commerce international, d'investissement et de crédit où le commerce devait apporter le développement. Les OEIs ont indiqué que la taille du marché national n'importe plus si un pays se focalise sur de plus grands marchés internationaux. L'internalisation des normes de Consensus de Washington était difficile pour les SSE parce que les règles de ce consensus les ont pris en tant que groupe « d'une taille unique, ouvert, juste, établie sur le terrain d'une régulation non discriminatoires » approchez pour la multilatéralisation du commerce et du développement. Cependant, les SSE n'ont pas tiré profit de ces mesures car ils ne faisaient pas le poids des puissances au point d'influencer les règlements du libre échange et de la libéralisation de l'investissement directe étrangère (ou IDE). Ils n´ont pas la capacité ni le pouvoir de changer la structure des normes à l'intérieur des OEIs, où les politiques et les lois internationales sont suggérées sans prendre en considération des privilèges particuliers ni les besoins propre à chacun. Cette marginalisation dans la scène internationale accentue les problèmes économiques et sociaux qui sont à l'origine de l'agitation sociale constante et mettent en péril la stabilité de leur gouvernement. Plusieurs chercheurs et gouvernements ne perçoivent pas ces vrais problèmes et ne peuvent pas ainsi prévoir des mesures proportionnées pendant les négociations internationales. Le pire est que, les EPT ne connaissent pas eux même leur faiblesses et comment les évaluez. Avec cette thèse, nous voulons explorer la capacité d'insertion des EPT sur la scène internationale. De ce fait, la thèse est divisée en deux parties : dans la première partie, nous analyserons pourquoi après plusieurs années de multilatéralisme proposé par les OEIs, aucune amélioration en termes de l'internationalisation et du développement de certains pays sud-américains n'a été constaté ; mais au contraire, il y a eu un accroissement de la pauvreté. Nous pensons que c'est le fait que la scène internationale a été ordonnée seulement par les plus grandes économies laissant de côte la majorité des pays en voie de développement et leurs besoins. / Since the 60s, Latin America has been hearing the suggestions of International Economic Organizations (IEOs) on how to reach development. In the 70s, the United Nations suggested the politics of development, where the countries could define independently their own national and international politics to reach development and be equally rich. This did not work due to the increasing interdependence; therefore, in the second half of the 80s, the Washington Consensus replaced this policy. The Washington Consensus claims that globalization promotes multilateralism and does not allow countries to take unilateral decisions because they affect others and are being affected by other countries' decisions as well. Although this made a lot of sense, it would mean that the free market prevailed over the actions of the government, eliminating all barriers to trade and to foreign investments. According to the United Nations Commission for Trade and Development (UNCTAD), "International production has become the central structural characteristic of the world economy”. A greater freedom to trade, plus the opening of capital flows, could lead the underdeveloped nations to economic growth showing as a sample the rich countries. Therefore, many Latin American countries joined the neoliberalism that was proposed by the Washington Consensus in 1989, reduced trade barriers, opened up their markets to foreign capitals and followed many of the indications of the IEOs in order to find development through internationalization. National economies are linked together by a network of trade, investment and credit and this link is supposed to bring development. The IEOs said that the national market size does not matter anymore if a country focuses on larger international markets. Internalizing the Washington Consensus norms was difficult for Small Size Economies (SSE) because the rules of this Consensus took all the countries as a group of a unique size and established on common and non discriminatory rules to approach multilateralization. However, the SSE had no part of the cake and no power to influence the regulations of free trade and foreign direct investment (FDI) liberalization. The same, they do not have the capacity or power to change the norm structure inside the IEOs (where policies and international laws are suggested) that could take them into account with particular privileges according to their specific needs. This marginalization in the international arena is believed to have accentuated economic and social problems that now keep them in constant social turmoil and put in risk their government's stability. Several researches and governments do not perceive this problem and cannot foresee adequate reactions in international negotiations. Worst, SSE do not know themselves what are their weakness and how to asses them. With this thesis, we want to explore the power of SSE on international insertion. For this, the thesis is divided in two parts. The problem that we want to analyze in the first part is why after several years of multilateralism proposed by the IEOs, internationalization and development did not improve for some of the South American countries increasing poverty. It seem that the reason lies in the fact that the international arena was only ruled by the largest economies leaving aside to the majority of the developing countries and their needs. This is why we wanted to explore (main goal) under what circumstances multilateralism and the Washington Consensus was applied, which were the options to improve the situation within multilateralism and what was the impact of multilateralism as proposed by the IEOs in terms of internationalization and development.

A presente tese visa a construir um princípio cujo conteúdo normativo e eficácia viabilizem a concretização, de forma ótima, das finalidades idealizadas na Constituição Federal de 1988, no que diz respeito às microempresas e empresas de pequeno porte, reunidas na expressão “empresas de porte reduzido”. A partir da relevância que essas empresas detêm ao redor do mundo destaca-se o caso do Brasil, em que há dois princípios constitucionais positivados (inciso IX do art. 170 e art. 179) que lhes atribuem um tratamento diferenciado e favorecido, de modo a incentivá-las. Todavia, os referidos princípios, isoladamente considerados, não têm o condão de transmitir todo o conteúdo normativo necessário para otimizar o atendimento às finalidades constitucionais, a partir de uma perspectiva tributária. Como decorrência mostra-se necessária a construção de uma norma jurídica, até então não vislumbrada pela doutrina, a qual contemple a mais ampla extensão da proteção às empresas de porte reduzido. A partir disso, e interpretando os referidos dispositivos constitucionais, é construída a norma com natureza de princípio, chamada de princípio da atenuação tributária das empresas de porte reduzido. Em relação ao conteúdo normativo desse princípio é defendido o seu caráter bidimensional, de modo a produzir efeitos não apenas perante a empresa como contribuinte (primeira dimensão), mas também perante seus titulares, sócios e administradores como responsáveis tributários (segunda dimensão). Com isso o princípio em tela acaba por ter eficácia também em duas dimensões, atingindo a relação da Fazenda Pública com o contribuinte e também com os terceiros responsáveis tributários. Como consequência, em sua primeira dimensão o princípio pode produzir uma redução da carga tributária das empresas de porte reduzido, e reduzir a quantidade e complexidade das obrigações tributárias acessórias que lhe são impostas, devendo a concretização desse desiderato se dar por lei complementar (art. 146 da CF/88). Além disso, não pode o Poder Legislativo elaborar norma que atribua carga tributária maior para as empresas de porte reduzido, em comparação com as demais empresas; ou obrigações tributárias acessórias em quantidade e complexidade maior para as empresas de porte reduzido, em comparação com as demais empresas. No que concerne à segunda dimensão o princípio em questão impõe limites ao Poder Legislativo para que não elabore normas de responsabilidade tributária de terceiros mais gravosas do que as normas gerais do Código Tributário Nacional. Além disso, fica o Poder Legislativo também impedido de elaborar normas de responsabilidade tributária de terceiros baseadas em presunções, em função do excessivo ônus imposto aos micro e pequenos empreendedores para afastamento do fato presumido. Ainda, o princípio em questão impõe limites ao Poder Judiciário, que não pode aplicar normas de responsabilidade tributária mais gravosas do que aquelas fixadas no CTN. E, por fim, o princípio em tela também impede que o Poder Judiciário atribua responsabilidade tributária a titulares, sócios e administradores de empresas de porte reduzido com base em presunções, enfatizando-se a inaplicabilidade da Súmula nº 435 do STJ. / The purpose of this thesis is to develop a principle which normative content and effectiveness make it possible to optimally achieve the goals envisaged in the Federal Constitution of 1988, in the case of micro-enterprises and small enterprises, named as “small size enterprises”. From the relevance of these companies around the world stands out in the case of Brazil, in which there are two written constitutional principles (section IX of article 170 and article 179) that give those companies a differentiated and favored treatment, in order to incite them. However, these principles, considered separately, do not have the power to transmit all the normative content that is necessary to optimize the attention for the constitutional purposes, from a tax perspective. As a result, it is necessary to develop a legal norm, hitherto not envisaged by the doctrine, which contemplates the broadest scope of protection for small size enterprises. From this, and interpreting the mentioned constitutional provisions, the norm is developed with the normative nature of principle, named as principle of tax relief for small size enterprises. With regard to the normative content of this principle, its two-dimensional nature is defended, so as to produce effects not only on the company as a taxpayer (first dimension), but also on its owners, partners and administrators as tax responsibles (second dimension). With this, the principle on the screen turns out to be effective also in two dimensions, reaching the relation of the Public Treasury with the taxpayer and also with the third party tax responsible. As a consequence, in its first dimension the principle can produce a reduction in the tax burden of small companies, and reduce the quantity and complexity of ancillary tax obligations imposed on it, considering that the accomplishment of this goal should be given by a complementary statute (article 146 of the Constitution). In addition, the Legislative Branch cannot elaborate a norm that assigns a higher tax burden to small companies compared to other companies; or ancillary tax obligations in a larger quantity and complexity for smaller companies compared to other companies. With regard to the second dimension, the principle in question imposes limits on the Legislature so that it does not elaborate norms of third-party tax liability that are more burdensome than the general rules of the National Tax Code. In addition, the Legislature is also prevented from elaborating norms of third-party tax liability based on presumptions, due to the excessive burden imposed on micro and small entrepreneurs to move away from the presumed facts. Moreover, the principle in question imposes limits on the Judiciary, which cannot apply tax liability rules that are more burdensome than those established in the National Tax Code. Finally, the mentioned principle also prevents the Judiciary from assigning tax liability to holders of smaller companies, members and managers based on presumptions, emphasizing the inapplicability of Superior Court Order 435.